This only applies if you immigrated to Canada in the year.

You must report your foreign-source income from the part of the year before you immigrated to Canada because this amount is used to determine if you meet the 90% rule (see below).

When you meet the 90% rule, you can claim the full amount of all Canadian tax credits, even though you didn’t live here all year. If you don’t meet the 90% rule, several credits must be pro-rated based on your date of entry.

You meet the 90% rule if, in the part of the year before you moved to Canada:

• you didn’t earn any foreign-source income, or
• 90% or more of your income was Canadian-sourced.

Learn more about filing your first return in Canada.